Item 13 - Appendix 3
West Dunbartonshire Council · 21 May 2025
Back to Infrastructure, Regeneration & Economic Development Committee — 21 May 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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WEST DUNBARTONSHIRE COUNCIL REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % Corporate Asset Maintenance 0 (15) (15) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Transport, Fleet & Maintenance Services (779) (673) 106 -14% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service delivers maintenance services to the council's corporate property assets The forecast overspend in employee costs and supplies and materials relates to increased work delivered by the in-house team in 2024/25. The increased spend is offset by higher recharges to client budgets. None required A favourable variance is anticipated 31 January 2025 Budget Details Variance Analysis Variance Overspend anticipated. Transport services across WDC Employee Costs are showing an anticipated overspend of £205k due to staffing levels required to meet user needs some of which is undertaken through overtime. Transport and Plant costs are underspending by £220k due to a reduction in the number of vehicles being hired. Supplies and Services are anticipating an overspend of £82k mainly due to level of equipment required to undertake the current service. An under recovery is anticipated on income at the WDC MOT station of £60k which is offset by favourable income variance within the service. The Service will continue to monitor and review costs and reduce ITEM 13 - APPENDIX 3
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % 31 January 2025 Budget Details Variance Analysis Variance Roads Services 2,583 3,156 572 22% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Outdoor Services 206 280 74 36% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Depots 0 (0) (0) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service covers the outdoor sporting facilities provided by WDC and public conveniences There is an anticipated underspend of £60k on employee costs due to current level of vacancies. Income is anticipated as under recovering by £109k mainly due to the golf club as income assumed when setting the budget is higher than has been realised. This is an uncontrollable cost. The remaining £25k variance is due to small variances throughout the service. None at the moment. Overspend anticipated. This service relates to property costs of the two WDC depots The Service is anticipating an overspend in property costs of approximately £153k mainly due to increased utility costs. This overspend is fully reallocated to other Services within the Authority. None at the moment. Increase spend and increased income. Overspend anticipated. This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols Employee costs are anticipated to underspend by £170k due to current levels of vacancies and planned roads programme. Transport and plant costs are anticipating an overspend of £183k, mainly due to plant hire costs of £153k and diesel of £30k. This is due to inflationary pressures and plant required to carry out planned programme. Salt for gritting is anticipated to overspend by £50k due to requirements for winter gritting programme. Street lighting is overspending by £45k due to increased utility costs. Income is projected to under recover by £104K, £325K is due to parking enforcement income saving which was not achieved and will be met by the smoothing fund however this is offset by increased projection of staffing recharges to capital projects. The remaining overspend (£360k) is mainly in relation to general increased costs and inflationary pressures to undertake works required. Costs within the service are recharged to capital however, costs recharged are not sufficient to offset all costs incurred by the service. The Service will continue to monitor and review costs and reduce overspends as appropriate.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % 31 January 2025 Budget Details Variance Analysis Variance Ground Maintenance & Street Cleaning Trading A/c (2,399) (2,155) 244 -10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Burial Grounds (296) (143) 153 -52% Service Description This service provides burial services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,229) (1,002) 226 -18% Service Description This service provides crematorium services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 9,004 9,478 474 5% Service Description Waste Collection and Refuse disposal services Main Issues / Reason for Variance Mitigating Action Anticipated Outcome None at the moment. Under recovery of income anticipated Income from burials is less than budgeted (153k) which is uncontrollable. Under recovery of income anticipated overspend anticipated Income from cremations is less than budgeted (£223k) which is uncontrollable. The remaining variance is due to small variances throughout the service. None at the moment. The Service will continue to monitor and review costs and reduce overspends as appropriate. Employee costs are overspending by £153k mainly due to overtime costs to cover public holidays and periods of annual leave/sickness. Transport costs are anticipating an overspend of £411k principally due to internal recharges of £316k and vehicle hire costs of £95k. Supplies and Service are anticipating an underspend of £206k mainly due to waste removal. Various other areas are overspending by £18k which is due to current service requirements. Income is anticipated to under recover by £98k mainly due to sales being lower than anticipated. Trading operation providing grounds maintenance and street cleaning services Employee costs are underspending by £149k mainly due to current levels of vacancies and overtime anticipated. Property costs are anticipating an overspend of £74k mainly due to recharges from Grounds of £33k, and utilities of £30k. Transport costs are anticipating to overspend by £61k. This is due to an anticipated overspend on insurance costs of £150k and internal fleet maintenance charges of £43k, partially offset by a projected underspend of £132k in vehicle hire charges. The overspend on supplies and services is forecast to be £225k. This is mainly due to payments being made to contractors of £108k, £45k for materials and £43k for the repair and maintenance of vehicles. The remaining variance of £33k is due to small overspends in various areas. None at the moment. overspend anticipated
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % 31 January 2025 Budget Details Variance Analysis Variance Corporate Assets (2,645) (1,980) 666 -25% Service Description This service provides asset and estate management Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The main reason for overspend is due to property costs of £660k. This is due to the level of repairs and maintenance required. The remaining £6k overspend is across the service. None currently available Overspend anticipated